Interesting lab test on the IBUs contributed by late and dry hopping: Brewing process Quality Control: Effect of Late and Dry-Hopping on IBU Value
The brew (Hackney Brewery 'Kapow!') had no hops in the boil but additions at flame-out, after 20mins, and in the FV.
Notes:
(1) the hop additions contributed significant bitterness (50-60 IBUs!) even with no boiling.
(2) the bitterness took about an hour to take effect after the hop addition.
(3) IBUs fell after pitching but the dry hop additions took it back up again.
For more details have a look at the link.
The brew (Hackney Brewery 'Kapow!') had no hops in the boil but additions at flame-out, after 20mins, and in the FV.
Notes:
(1) the hop additions contributed significant bitterness (50-60 IBUs!) even with no boiling.
(2) the bitterness took about an hour to take effect after the hop addition.
(3) IBUs fell after pitching but the dry hop additions took it back up again.
For more details have a look at the link.